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Ertragsbesteuerung der Unternehmenssanierung

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Springer Nature
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9783658063290
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Das insolvenzrechtliche Gesetz zur weiteren Erleichterung der Sanierung von Unternehmen (ESUG) fhrt zu der Frage, ob auch im Ertragsteuerrecht eine Reform zur Verbesserung der Sanierungschancen von Unternehmen notwendig wre. Stephanie Tschersich arbeitet den Einfluss des Ertragsteuerrechts auf Unternehmenssanierungen heraus und nimmt eine Bewertung anhand eines politischen, rechtlichen und konomischen Anforderungsprofils vor. Bei den abschlieenden Reformberlegungen spricht sie sich fr eine Verknpfung von Insolvenz- und Steuerrecht aus.

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